M/s Kabis Shines Pvt. Ltd, New Delhi v. ITO, New Delhi

MA 442/DEL/2010 | 1996-1997
Pronouncement Date: 03-12-2010 | Result: Allowed

Appeal Details

RSA Number 44220124 RSA 2010
Bench Delhi
Appeal Number MA 442/DEL/2010
Duration Of Justice 3 month(s) 14 day(s)
Appellant M/s Kabis Shines Pvt. Ltd, New Delhi
Respondent ITO, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 03-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 03-12-2010
Assessment Year 1996-1997
Appeal Filed On 20-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY NEW DELHI BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER MA NO. 442/DEL/2010 (IN ITA NO. 371/D/09) ASSTT. YEAR 1996-97 KABIS SHINES PVT. LTD. A-46 FRIENDS COLONY EAST NEW DELHI. VS. ITO WARD 5(1) C.R. BUILDING NEW DELHI. APPELLANT BY: SHRI ANIL KISHORE CA RESPONDENT BY: MRS. BANITA DEVI DR ORDER PER RAJPAL YADAV JM : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE WHEREIN IT PLEADED THAT ITS APPEAL AGA INST IMPOSITION OF PENALTY U/S 271 (1) (C) HAS BEEN DISMISSED BY THE T RIBUNAL VIDE ORDER DATED 14.12.2009 ON ACCOUNT OF NON PROSECUTION. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NOTICE OF HEARING WAS NOT S ERVED UPON THE ASSESSEE AND THEREFORE NO ONE COULD APPEAR ON BEHAL F OF THE ASSESSEE. MA NO. 442/DEL/2010 ASSTT. YEAR 1996- 97 2 AN AFFIDAVIT HAS BEEN FILED FROM SHRI H.N. POONIA I N SUPPORT OF THIS CONTENTION. LD. COUNSEL FOR THE ASSESSEE ALSO SUBMI TTED THAT QUANTUM ADDITION HAS BEEN DELETED IN THE CASE OF ASSESSEE B Y THE TRIBUNAL. CONSIDERING THE EXPLANATION OF ASSESSEE WE ARE SATI SFIED THAT ASSESSEE WAS PREVENTED BY SUFFICIENT REASONS FROM NOT APPEAR ING BEFORE THE TRIBUNAL WHEN THE APPEAL WAS CALLED FOR HEARING. WE RECALL THE ORDER OF TRIBUNAL AND RESTORE THE APPEAL TO ITS ORIGINAL NUM BER. THE REGISTRY IS DIRECTED TO LIST THE APPEAL ON 15.12.2010. THIS DAT E IS INFORMED TO THE PARTIES IN THE OPEN COURT. NO FRESH NOTICE WILL BE SERVED UPON THE ASSESSEE. IN THE RESULT MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 3.12.2010. [B.C. MEENA] [RAJPAL YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3.12.2010 VEENA COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT